CHAPTER 2: CURRENT SITUATION OF EVALUATION AND
2.2. Analysis of the work performance evaluation of civil servants in the Tax
2.2.1. General description of work performance evaluation
Before April 2018, the evaluation of work performance was conducted in accordance with the instructions in Document No. 466/CT-TCCB dated March 19, 2010 of the Tax Department of Tuyen Quang province. The evaluation and classification of task performance for civil servants and laborers of the Tax Department of Tuyen Quang Province over the past years has closely followed the Party's views and principles, the State‟s laws and policies, which became more and more organized and achieve positive and important results. Although the evaluation method is still limited, it has partly overcome the situation of flat scale evaluation applied to both good and bad performance of laborers. Thanks to the results of the evaluation, the quality of human resources is improved, the advantages and limitations in the performance of civil servants and laborers are well-understood, as well as the efficiency of personnel arrangement, the construction of policies in helping civil servants and laborers promote their full potential becomes more appropriate, which then contribute to the successful fulfillment of the assigned tasks of the national taxation industry.
However, in general, the evaluation of cadres and civil servants is performed badly and does not reflect the nature, does not base on the final working results of the cadres and civil servants; and there are cases of sentiment interference for favority. There are no specific criteria to properly evaluate the quality of cadres and civil servants. The leading cadres do not pay attention to detail and take a panoramic view when constructing the working plan for allocating the tasks to civil servants and laborers in their agencies; this lead to the misevaluation of the working performance of the staffs at the end of each month, quarter and year. The monthly assignment of regular and irregular tasks to civil servants in the agency is disproportionate, which focuses only on civil servants with better performance; the
evaluation on the level of task completion, especially the excellent completion of tasks, is still inaccurate in many units, resulting in a very high rate compared to the average level, results, and quality of task performance of the units.
Therefore, in order to implement the Government's Decree No. 56/2015/ND- CP dated June 9, 2015 on E&C of cadres, civil servants and officials; Decision No.
2585/QD-BTC dated October 8, 2014 of the Minister of Finance promulgating the Regulation on evaluation and classification of level of completion of professional tasks by leaders, cadres and civil servants of tax organizations and agencies at all levels; Decision No. 754/QD-TCT dated April 20, 2016 by the Director of the General Department of Taxation promulgating the Regulation on criteria for evaluating and classifying the level of completion of annual tasks for the Tax Departments of provinces and central cities. The Tax Department of Tuyen Quang province had issued the Decision No. 190/ D-CT dated 11/4/2018 on criteria for evaluating and classifying the degree of accomplishment of tasks for collectives and individuals of Tuyen Quang Provincial Tax Department.
Subjects: Regular and contractual Cadres and civil servants according to Decree 68/2000/ND-CP.
- Evaluation time: monthly, quarterly and yearly.
- Evaluation criteria: Based on 4 criteria and reward points with a maximum total score of 100 points. Of which points for 4 criteria is 95 points, reward points are 5 points. Total score of each criterion:
+ Criteria 1: Perform the assigned task (maximum score: 60).
+ Criteria 2: Compliance with guidelines and policies of the Party, laws of the State; Law on thrift practice and waste combat, Law on anti-corruption; rules and discipline of the industry; internal rules and regulations of agencies and units (maximum score: 15).
+ Criteria 3: Ethics, behavior, and the eagerness for improving the qualification : (maximum score: 10)
+ Criteria 4: Participate in emulation movements; join the movement of arts, sports, humanitarian, charity (maximum point: 10).
+ Bonus points: Maximum of 5 points.
Monthly scoring:
Monthly scoring:
- Before the 5th of every month, individuals will conduct self-scoring according to 4 criteria in the personal scorecard for the preceding month.
- The Director approves the scorecard and gives bonus points to the Deputy Directors and the Heads of divisions; Deputy Directors approves the scorecard and give bonus points to the Heads under his/her management; The Head of the Division approves the Scoreboard and awards points to the Deputy Head and civil servants of the Division.
- The Labor Classification Council of the Tax Department reviews the Scoring cards and grants bonus points to the Director of the Tax Department by collecting comments from members.
- From the scorecard of each individual, the Divisions prepares a table to summarize the results of scoring, evaluation, and classification for individuals belonging to the Division, certified by the leader of the Department of Taxation in charge and sent to the Standing Committee of Labor Classification Council of the Tax Department (via the Organization and Personnel Department). Each individual's scorecard and report on his/her performance of tasks assigned at the unit will be archived as a basis for inspection and supervision.
- The Standing Committee of the Labor Classification Council of the Tax Department shall make a summary of monthly results of scoring and classification for individuals of Divisions (including Department Leaders) to report to the Director of the Tax Department for approval and serving as a basis for paying salaries and additional incomes, and at the same time submitting it to the Emulation and Reward Council for the quarterly evaluation and classification of the Emulation of individuals according to regulations.
Quarterly scoring:
- Before the 5th of the first month of the following quarter, the Secretary of the Labor Classification Council of the Tax Department shall summarize the results
of labor evaluation and classification of each month of the previous quarter of each individual (according to the reports of the divisions).
- Divisions make quarterly summary sheet for individuals and send to the Standing Committee of Labor Classification Council of the Tax Department (via Department of Organization and Personnel). The Standing Committee of the Labor Classification Council of the Tax Department is responsible for summarizing monthly and quarterly the classification results of the leaders of the Department (the Director, Deputy Director).
- Tax Department organizes meetings of the Labor Classification Council or collects opinions from members of the Labor Classification Council (via the opinion collecting form) to consider, evaluate and classify for each quarter labor for individuals under the Tax Department.
- Based on the results of the Labor Classification Council, the Director of the Department shall notify the results of quarterly labor classification to individuals under the Tax Department and transfer them to the Finance Department as a basis for payment of additional salaries and incomes according to the law.
Yearly scoring, evaluating and classification:
- Before December 31 every year, division of Tax Department shall carry out the E&C for laborers for the whole year as prescribed, basing on the results of labor E&C of 4 quarters in a year for each individual in the division.
- The Tax Department holds a meeting of Labor Classification Council to review the evaluation and classification of labor for the whole year of the divisions under the Tax Department and District Tax Departments.
- Based on the results of the meeting on labor classification, the Tax Department shall summarize those results in accordance with Table 3c, and issue a notice of annual labor classification results to the units under and attached to it and transfer to the Emulation and Reward Council of the Tax Department as a basis for considering emulation and commendation.
- Particularly for the Director, in addition to the summary of the results of evaluation and classification of 4 quarters, the Standing Committee of the Labor
Classification Council of the Tax Department implements the scoring according to 9 criteria promulgated in the attachment to Decision No. 2585/QD-BTC dated October 8, 2014 by the Minister of Finance on the regulations on evaluation and classification of the level of completion the professional tasks of leaders, cadres, civil servants at various levels of taxation.